The Georgia Department of Revenue (GADOR) has the power to take many of the same enforced collection actions as the IRS. If you owe back taxes and don’t negotiate a payment arrangement, GADOR may pursue any of the following collection methods.
GADOR can file a tax lien in the public records if you have delinquent tax debt. This lien can attach to your real property and notify the public of GADOR’s lien interest.
If you sell your home, the lien attaches to the proceeds from the sale. The tax lien can also hurt your ability to get credit or refinance a loan.
There are several ways to deal with a GADOR tax lien:
- Eliminate the lien by paying your tax debt in full.
- Request a lien withdrawal if it was filed erroneously.
- Request a partial release of the lien if you need to sell your property.
- Request a lien subordination if you want to refinance property subject to the lien.
Levies and Garnishments
GADOR can notify the U.S. Department of Treasury of your delinquent state tax debt. Your federal tax refund can then be offset and applied to your Georgia state tax debt. A similar program allows your state tax refund to be offset if you have IRS tax debt.
GADOR can also initiate a levy of your assets or a wage garnishment. The money in your bank account can be seized, up to the full amount of the back taxes owed. Other property can also be seized, including business assets, personal property, and real property.
Stopping Enforced Collection Actions
The best way to stop enforced collection actions is to resolve your tax problems before the lien or levy occurs. GADOR will generally not seize your assets if you negotiate an installment agreement or Offer in Compromise and follow the terms of your agreement. Levies may also be released for other reasons, such as a clerical error.
Other tax resolution options are also available for Georgia state tax debt, including penalty relief and innocent spouse relief. If you’ve received a notice of a GADOR enforced collection action, contact a Georgia tax attorney immediately for assistance.
Get help with Georgia tax debt by calling The Gartzman Law Firm at (770) 939-7710. We can listen to your concerns and help you find the best tax resolution strategy for your case.